Capital expenditure on infrastructure repair or replacement due to nature-related loss and damage
Measurement answer
What this metric measures
Reports capital expenditure during the reporting period for repairing or replacing infrastructure damaged by nature-related loss and damage.
Specification
Metric specification
- Result format
- Single value
- Unit
- currency — source-defined reporting unit
- Reporting basis
- Reporting period
- Aggregation
- Sum qualifying capital expenditure on infrastructure repair or replacement attributable to nature-related loss and damage.
- Pillar
- Governance
- Topic
- Nature-related loss and damage to infrastructure
- Controlled domain
- Nature, biodiversity and land
- Entity type
- Metric
Reporting boundary
Reporting entity's infrastructure repair or replacement capital expenditure attributed to nature-related loss and damage.
Verified source occurrences
Framework coverage
This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.
- Adopting Disclosurer009
TNFD LEAP approach
- Publisher
- Taskforce on Nature-related Financial Disclosures
- Edition
- Version 1.1, October 2023
- Requirement
- Not Specified
- Relationship
- Reuses Canonical Metric
- Mapping outcome
- Reused
- Source locator
- TNFD LEAP Approach v1.1, Annex 1, Table 26, PDF page 173, metric row 1
- Adopting DisclosureSource evidence
TNFD Recommendations
- Publisher
- Taskforce on Nature-related Financial Disclosures
- Edition
- September 2023
- Requirement
- Not Specified
- Relationship
- Defines Disclosure
- Mapping outcome
- Direct Evidence
- Source locator
- TNFD Recommendations, September 2023, Annex 2, Table 9, A8.2, p. 94
- Adopting Disclosure48c5caa3458a935ca37b
TNFD Recommendations
- Publisher
- Taskforce on Nature-related Financial Disclosures
- Edition
- September 2023
- Requirement
- Not Specified
- Relationship
- Maps Source Identity
- Mapping outcome
- Published
- Source locator
- Page 94, Table 9, A8.2 | TNFD Recommendations, September 2023, Annex 2, Table 9, A8.2, p. 94
Value structure
Dimensions and units
- Unit
- currency — source-defined reporting unit
- Reporting basis
- Reporting period
Unit meaning: Values use currency under the disclosed TNFD Recommendations method, period, location and reporting boundary.
Published dimensions
- spend purpose: infrastructure repair or replacement
- nature-related issue type: loss and damage
- currency
- attribution method: direct or proxy
Calculation method
Formula information
- Status
- Specified
- Formula type
- Sum
Formula
Infrastructure repair or replacement capital expenditure = Σ_i qualifying repair or replacement capital expenditure_i attributable to nature-related loss and damage.Apply the source-defined TNFD Recommendations method only within the disclosed location, ecosystem and value-chain boundary. A8.2 identifies a standalone monetary expenditure outcome. Its repair-or-replacement purpose and loss-and-damage attribution make it distinct from general capital deployed towards nature-related risks and from adaptation capital expenditure. No shortlisted existing metric has the same construct, boundary and value shape.
Variables
| Symbol | Variable | Definition | Unit |
|---|---|---|---|
capital expenditure_i | Qualifying infrastructure repair or replacement capital expenditure | Capital expenditure for infrastructure repair or replacement record i attributed to nature-related loss and damage. | currency |
Verified sources
Evidence and status sources
Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.
Measurement evidence
- Measurement evidenceChecked 27 August 2026
Recommendations of the Taskforce on Nature-related Financial Disclosures
- Publisher
- Taskforce on Nature-related Financial Disclosures
- Edition
- September 2023
- Locator
- TNFD Recommendations, September 2023, Annex 2, Table 9, A8.2, p. 94
Supports: The official TNFD Recommendations source supports the identity, boundary and method basis of “Capital expenditure on infrastructure repair or replacement due to nature-related loss and damage”.
Open official source
Use with context
Interpretation boundaries
Method disclosures required
Source-edition basis: Recommendations of the Taskforce on Nature-related Financial Disclosures, September 2023.
- Disclose the reporting currency.
- Disclose the infrastructure boundary covered.
- Disclose the basis for attributing loss and damage to nature-related causes.
- Disclose the basis for classifying expenditure as repair or replacement capital expenditure.
- Disclose whether attribution is direct or proxy-based.
Record-specific limitations
- This is an Annex 2 optional additional global metric in TNFD Recommendations September 2023, not an Annex 1 core global metric.
- The metric concerns repair or replacement expenditure following nature-related loss and damage; it is not a measure of broader adaptation expenditure.
- The extracted evidence does not establish a universal attribution method for determining that loss and damage is nature-related.
Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.
Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.